TDS u/s 195 - Petitioner was merely prospecting such business ...

Consultant Payment Requires TDS Deduction: No Business Established, Section 9(1)(vii)(b) Exception Not Met.

May 22, 2020

Case Laws Income Tax HC

TDS u/s 195 - Petitioner was merely prospecting such business and therefore engaged the services of the said UK company as a consultant. As the petitioner has not established any business, the payment would not come within the purview of the exception provided in the Section 9(1)(vii)(b).

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TDS u/s 195 - Petitioner was merely prospecting such business ...

Consultant Payment Requires TDS Deduction: No Business Established, Section 9(1)(vii)(b) Exception Not Met.

May 22, 2020

Case Laws Income Tax HC

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